Fake HMRC Congestion or Road-Use Tax Penalty Scam
Criminals impersonate HMRC by claiming that a road-use, congestion, or ULEZ charge has generated a tax penalty that must be paid to HMRC directly. HMRC does not collect congestion, ULEZ, or road-user charges — these are collected by Transport for London or local authorities.
Part of: Fake Toll Violation Scams
Last reviewed: 8 June 2026
Road-use charging in the UK — including London's Congestion Charge, the Ultra Low Emission Zone (ULEZ), and Dart Charge — is administered by Transport for London and relevant local authorities, not HMRC. However, the increasing media profile of these charges, and public awareness that non-payment can attract escalating penalties, provides a plausible-sounding hook for scammers to falsely involve HMRC.
A message or call posing as HMRC claims that a ULEZ or Congestion Charge non-payment has been escalated to HMRC as a tax liability, with penalties accruing. Payment to HMRC is demanded via a link or over the phone to prevent further penalty escalation or enforcement action.
HMRC has no connection to road-user charging penalties. Unpaid Congestion Charge and ULEZ fines are civil debts handled by TfL's enforcement process and, if unresolved, referred to a debt collection agency or court — not HMRC.
How this scam works on the HMRC brand
The email reads: 'HMRC Penalty Notice: An outstanding ULEZ non-compliance penalty of £48.00 has been referred to HMRC as an unpaid tax charge. Further daily penalties are accruing. Pay immediately to stop the charge: [link].' The fake page asks for card or bank details.
Callers posing as HMRC compliance officers add verbal pressure: 'This is your final opportunity to resolve this before a county court judgment is sought.' Some callers know the recipient's car registration from earlier data, which they cite to add credibility.
A sophisticated version includes a fake case reference number and claims the outstanding amount is now also accruing HMRC-style surcharges of five percent per month.
Common red flags
- HMRC email or call about a ULEZ or Congestion Charge penalty — HMRC does not collect these
- Link does not go to gov.uk
- Claim that a road-use charge has been 'referred to HMRC as a tax liability'
- Daily surcharges framed in HMRC percentage-penalty terms
- Caller knows your vehicle registration but claims to be HMRC
- Email sender is not @hmrc.gov.uk
- No prior correspondence from TfL about any real outstanding penalty
How to protect yourself
- Delete the message — HMRC does not collect Congestion Charge or ULEZ penalties
- Check any genuine road-use charge status at tfl.gov.uk or dartcharge.co.uk
- Contact HMRC at gov.uk/contact-hmrc if you want to verify your genuine tax record
- Report the phishing message to [email protected]
- Forward smishing texts to 7726
- Report to Action Fraud at actionfraud.police.uk
- If card details were entered, contact your bank's fraud team
How to report it
- Email [email protected] with a screenshot
- Forward texts to 7726
- Report to Action Fraud at actionfraud.police.uk or call 0300 123 2040
- Report to the NCSC at [email protected]
- Contact TfL at tfl.gov.uk if a message impersonates both HMRC and TfL
Frequently asked questions
Can a ULEZ or Congestion Charge penalty become an HMRC tax liability?
No. ULEZ and Congestion Charge penalties are civil debts owed to Transport for London. If unpaid, they escalate through TfL's enforcement system — not HMRC. HMRC administers income tax, VAT, and related taxes.
How do I check and pay a genuine ULEZ or Congestion Charge penalty?
Use tfl.gov.uk for genuine TfL road-use charges. Check your penalty status and payment options there. Never pay through a link from an unsolicited HMRC-branded message.
What does a genuine HMRC penalty notice look like?
A genuine HMRC penalty notice is sent by post to your registered address and references a specific tax return, period, and HMRC reference number. It is not sent as an unsolicited text or email with a payment link.